VAT

Gordon Banks: To ask the Chancellor of the Exchequer 
	(1)  what consultation HM Revenue and Customs undertook with businesses prior to the decision to phase out paper-based value added tax returns;
	(2)  what estimate he has made of the number of posts in HM Revenue and Customs which will no longer be required as a result of the decision to phase out paper-based value added tax returns;
	(3)  whether HM Revenue and Customs assessed effects on costs of small businesses of the phasing out of paper-based value added tax returns.

Stephen Timms: In addition to consultations carried out as part of Lord Carter's Review of HM Revenue and Customs (HMRC) Online Services, published at Budget 2006, HMRC conducted a 12 week consultation—concluding on 3 July 2009—on the draft Regulations to implement the phasing out of paper-based VAT returns.
	HMRC's estimate of the benefits from phasing out paper VAT returns is subject to periodic updating. The staff saving is currently estimated at 26 full-time equivalent staff posts, but this does not include certain areas where the business change effect is still being evaluated.
	Very small businesses that are already registered for VAT will not be affected by the proposal to phase out paper VAT returns from 1 April 2010, but any business registering on or after 1 April 2010 will not have the option of making paper based VAT returns. The Impact Assessment undertaken does not differentiate between different sized businesses.
	Research has shown that internet use is highest among new businesses and projections indicate that by 2010 internet usage among new businesses will be almost universal.

Coroners: Armed forces

Adam Ingram: To ask the Secretary of State for Justice for each member of the armed forces killed in action overseas in respect of whom the inquest has not started, when  (a) the body was repatriated and  (b) the inquest is expected to begin.

Bridget Prentice: The following table shows the dates on which service personnel fatalities were repatriated, and the current position regarding the resumption of inquests which have been opened and adjourned pending Service Inquiries or other investigations. On 27 October my hon. Friend the Minister for the Armed Forces (Bill Rammell) and I will make the latest in the series of quarterly statements to the House about the inquests of service personnel and others who have died overseas.
	
		
			  Repatriation dates and inquest resumption dates where known for service personnel who (i) died on active service overseas or (ii) died in England of wounds sustained on active service overseas; and whose inquest resumption is pending. Inquests touching all these service personnel have been opened. 
			  Name of the deceased  Date of death  Date of repatriation  Inquest resumption date where this has been set 
			 Corporal Mike Gilyeat 30 May 2007 8.June 2007 27 October 2009 
			 Private Aaron McClure 23 August 2007 31 August 2007 (tbc). 12 September 2009 
			 Private Robert Foster 23 August 2007 31 August 2007 (tbc). 12 September 2009 
			 Private John Thrumble 23 August 2007 31 August 2007 (tbc). 12 September 
			 Aircraftsman Christopher Bridge 30 August 2007 7 September.2007 7-8 December 2009 
			 Lance Corporal Sarah Holmes 14 October 2007 L/Cpl Holmes died in England 3 November 2009 
			 Sergeant John Battersby 20 November 2007 26 November 2007 Inquest resumed 17 August 2009, adjourned  21 August 2009 to 7 September 12.09 
			 Trooper Lee Fitzsimmons 20 November 2007 26 November 2007 Inquest resumed 17 August 2009, adjourned 21 August 2009 to 7 September 2009 
			 Sergeant Lee Johnson 8 December 2007 17 December 2007 — 
			 Guardsman Stephen Ferguson 9 December 2007 Gdsmn Ferguson died in England — 
			 Senior Aircraftsman Graham Livingstone 13 April 20 08 18 April 20 08 10-11 November 2009 
			 Senior Aircraftsman Gary Thompson 13April 20 08 18 April 20 08 10-11 November 2009 
			 Trooper James Thompson 19 May 2008 26 May 2008 5 November 2009 
			 Corporal Sarah Bryant 17 June 2008 23 June 2008 — 
			 Corporal Sean Reeve 17 June 2008 23 June 2008 — 
			 Lance Corporal Richard Larkin 17 June 2008 23 June 2008 — 
			 Trooper Paul Stout 17 June 2008 23 June 2008 — 
			 Warrant Officer 2 Michael Williams 24 June 2008 30 June 2008 — 
			 Lance Corporal James Johnson 28 June 2008 7 July 2008 — 
			 Lance Corporal Kenneth Rowe 24 July 2008 28 July 2008 12 November 2009 
			 Signaller Wayne Bland 11 August 2008 18 August 2008 — 
			 Ranger Justin James Cupples 4 September.2008 12 September.2008 18 November 2009 
			 Lance Corporal Nicky Mason 13 September.2008 19 September.2008 18 December 2009 
			 Lance Corporal David Wilson 4 December 2008 11 December 2008 — 
			 Corporal Lee Churcher 11 December 2008 17 December 2008 — 
			 Marine Damian Davies 12 December 2008 18 December 2008 — 
			 Sergeant John Manuel 12 December 2008 18 December 2008 — 
			 Corporal Marc Birch 12 December 2008 18 December 2008 — 
			 Lance Corporal Steven "Jamie" Fellows 12 December 2008 18 December 2008 — 
			 Lieutenant Aaron Lewis 15 December 2008 18 December 2008 — 
			 Rifleman Stuart Nash 17 December 2008 22 December 2008 — 
			 Corporal Robert Deering 21 December 2008 30 December 2008 — 
			 Serjeant Chris Reed 1 January 2009 7 January 2009 — 
			 Marine Travis Mackin 11 January 2009 20 January 2009 — 
			 Captain Tom Sawyer 14 January 2009 20 January 2009 — 
			 Corporal Danny Winter 14 January 2009 20 January 2009 — 
			 Acting Corporal Richard Robinson 17 January 2009 24 January 2009 — 
			 Corporal Daniel Nield 30 January 2009 3 February.09 — 
			 Private Ryan Wrathall 12 February 2009 19 February 2009 — 
			 Marine Darren Smith 14 February 2009 24 February — 
			 Lance Corporal Stephen Kingscott 16 February 24 February 23 October 2009 
			 Marine Michael Laski 25. February Mne Laski died in England — 
			 Lance Corporal Christopher Harkett 14 March 2009 21 March 2009 — 
			 Corporal Dean John 15 March 2009 21 March 2009 — 
			 Corporal Graeme Stiff 15 March 2009 21 March 2009 — 
			 Lance Sergeant Tobie Fasfous 28 April 20 09 5 May 2009 — 
			 Corporal Sean Binnie 7 May 2009 13 May 2009 — 
			 Rifleman Adrian Sheldon 7 May 2009 13 May 2009 — 
			 Sergeant Ben Ross 7 May 2009 13 May 2009 27 November 2009 
			 Corporal Kumar Pun 7 May 2009 13 May 2009 27 November 2009 
			 Lieutenant Mark Evison 12 May 2009 Lt Evison died in England — 
			 Marine Jason Mackie 14 May 2009 22 May 2009 — 
			 Fusilier Petero Suesue 22 May 2009 29 May 2009 2 December 2009 
			 Sapper Jordan Rossi 23 May 2009 29 May 2009 — 
			 Lance Corporal Robert Richards 27 May 2009 L/Cpl Richards died in England — 
			 Lance Corporal Kieron Hill 28 May 2009 1 June 2009 — 
			 Lance Corporal Nigel Moffett 30 May 2009 5 June 2009 — 
			 Corporal Steven Bolger 30 May 2009 5 June 2009 — 
			 Rifleman Cyrus Thatcher 2 June 2009 5 June 2009 — 
			 Private Robert McLaren 11 June 2009 16 June 2009 — 
			 Lieutenant Paul Mervis 12 June 2009 16 June 2009 — 
			 Major Sean Birchall 19 June 2009 26 June 2009 — 
			 Lieutenant Colonel Rupert Thomeloe 1 July 2009 6 July 2009 — 
			 Trooper Joshua Hammond 1 July 2009 6 July 2009 — 
			 Lance Corporal David Dennis 4 July 2009 10 July 2009 — 
			 Trooper Robert Laws 4 July 2009 10 July 2009 — 
			 Lance Corporal Dane Elson 5 July 2009 10 July 2009 — 
			 Captain Ben Babington-Browne 6 July 2009 10 July 2009 — 
			 Trooper Christopher Whiteside 7 July 2009 10 July 2009 — 
			 Rifleman Daniel Hume 9 July 2009 14 July 2009 — 
			 Private John Brackpool 9 July 2009 14 July 2009 — 
			 Corporal Lee Scott 10 July 2009 14 July 2009 — 
			 Corporal Jonathan Home 10 July 2009 14 July 2009 — 
			 Rifleman William Aldridge 10 July 2009 14 July 2009 — 
			 Rifleman James Backhouse 10 July 2009 14 July 2009 — 
			 Rifleman Joseph Murphy 10 July 2009 14 July 2009 — 
			 Rifleman Daniel Simpson 10 July 2009 14 July 2009 — 
			 Rifleman Aminiasi Toge 16 July 2009 28 July 2009 — 
			 Corporal Joseph Etchells 19 July 2009 28 July 2009 — 
			 Captain Daniel Shepherd 20 July 2009 28 July 2009 — 
			 Guardsman Christopher King 22 July 2009 28 July 2009 — 
			 Bombardier Craig Hopson 25 July 2009 30 July 2009 — 
			 Trooper Philip Lawrence 27 July 2009 30 July 2009 — 
			 Warrant Officer 2 Sean Upton 27 July 2009 30 July 2009 — 
			 Craftsman Anthony Lombardi 4 August 2009 7 August 2009 — 
			 Corporal Kevin Mulligan 6 August 2009 13 August 2009 — 
			 Lance Corporal Dale Hopkins 6 August 2009 13 August 2009 — 
			 Private Kyle Adams 6 August 2009 13 August 2009 — 
			 Private Jason Williams 8 August 2009 13 August 2009 — 
			 Captain Mark Hale 13 August 2009 18 August 2009 — 
			 Rifleman Daniel Wild 13 August 2009 18 August 2009 — 
			 Lance Bombardier Matthew Hatton 13 August 2009 18 August 2009 — 
			 Sergeant Simon Valentine 15 August 2009 21 August 2009 — 
			 Private Richard Hunt 15 August 2009 Pte Hunt died in England — 
			 Lance Corporal James Fullarton 16 August 2009 21 August 2009 — 
			 Fusilier Simon Annis 16 August 2009 21 August 2009 — 
			 Fusilier Louis Carter 16 August 2009 21 August 2009 — 
			 Serjeant Paul McAleese 20 August 2009 27 August 2009 — 
			 Private Johnathon Young 20 August 2009 27 August 2009 — 
			 Fusilier Shaun Bush 25 August 2009 Fus Bush died in England — 
			 Sergeant Lee Houltram 29 August 2009 4 September 2009 — 
			 Sergeant Stuart Millar 31 August 2009 4 September 2009 — 
			 Private Kevin Elliott 31 August 2009 4 September 2009 — 
			 Lance Corporal Richard Brandon 2 September 2009 10 September 2009 — 
			 Private Gavin Elliott 3 September 2009 10 September 2009 — 
			 Trooper Brett Hall 16 September 2009 Tpr Hall died in England — 
			 Corporal John Harrison 9 September 2009 17 September 2009 — 
			 Kingsman Jason Dunn-Bridgeman 13 September 2009 17 September 2009 — 
			 Acting Serjeant Stuart McGrath 16 September 2009 24 September 2009 — 
			 Acting Sergeant Michael Lockett MC 21 September 2009 29 September 2009 — 
			 Private James Prosser 27 September 2009 1 October 2009 — 
			 Acting Corporal Marcin Wojtak 1 October 2009 9 October 2009 — 
			 Guardsman Jamie Janes 5 October 2009 9 October 2009 — 
			 Lance Corporal James Hill 8 October 2009 15 October 2009 —